Top Culture CoTSE:7640 +0.63%48 Current Ratio is 0.82 as of Apr. 2026, which is 27% below its 10-year median of 1.13. GuruFocus rates TSE:7640 with a GF Score™ of 48/100 and a GF Value™ of 円129.28 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 1,127 Retail - Cyclical companies, Top Culture Co ranks worse than 85.63% on this metric.
The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. Top Culture Co's current ratio for the quarter that ended in Apr. 2026 was 0.82.
Top Culture Co has a current ratio of 0.82. It indicates that the company may have difficulty meeting its current obligations. Low values, however, do not indicate a critical problem. If Top Culture Co has good long-term prospects, it may be able to borrow against those prospects to meet current obligations.
The historical rank and industry rank for Top Culture Co's Current Ratio or its related term are showing as below:
TSE:7640'
s Current Ratio Range Over the Past 10 Years
Min: 0.82 Med: 1.13 Max: 1.28
Current: 0.82
During the past 13 years, Top Culture Co's highest Current Ratio was 1.28. The lowest was 0.82. And the median was 1.13.
TSE:7640's Current Ratio is ranked worse than 85.63% of 1127
companies
in the Retail - Cyclical industry
Industry Median: 1.56
vs TSE:7640: 0.82
Top Culture Co (TSE:7640) Current Ratio Explanation
The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.
Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.
The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.
If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.
Top Culture Co Current Ratio Related Terms
Top Culture Co Current Ratio Historical Data
* Premium members only.
The historical data trend for Top Culture Co's Current Ratio can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
TSE:7640 vs CASY, WSM, DKS: Current Ratio Comparison
For the Specialty Retail subindustry, Top Culture Co's Current Ratio, along with its competitors' market caps and Current Ratio data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Top Culture Co Current Ratio vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Culture Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Top Culture Co's Current Ratio falls into.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Top Culture Co (TSE:7640) has a Current Ratio of 0.82 as of Apr. 2026. This is 27% below median its historical median of 1.13. Over the past decade, Top Culture Co's Current Ratio has ranged from 0.82 to 1.28. According to the industry distribution chart, Top Culture Co ranks #965 out of 1127 companies in the Retail - Cyclical industry, placing it in the top 85.6%.
Is Top Culture Co's Current Ratio too high?
Top Culture Co's current Current Ratio of 0.82 is 27% below median its 10-year median of 1.13. Over the past 10 years, this metric has ranged from a low of 0.82 to a high of 1.28. The Retail - Cyclical industry median Current Ratio is 1.56. Top Culture Co's value of 0.82 is 47.4% below this industry median. Based on the distribution chart, Top Culture Co ranks #965 out of 1127 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Top Culture Co has a GF Score™ of 48/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Culture Co's Current Ratio compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Culture Co ranks #965 out of 1127 companies for Current Ratio. This places Top Culture Co in the lower half of its industry. The industry median Current Ratio is 1.56. Top Culture Co's value of 0.82 is 47.4% below this benchmark. Historically, Top Culture Co's own Current Ratio has ranged from 0.82 to 1.28 over the past decade. While the company's 10-year median is 1.13 vs. the industry median of 1.56, Top Culture Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Retail - Cyclical company?
The median Current Ratio among Retail - Cyclical companies is 1.56, based on 1,127 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Top Culture Co's current Current Ratio of 0.82 is 47.4% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Retail - Cyclical industry, the median Current Ratio is 1.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Culture Co's current Current Ratio is 0.82, which is 27% below median its own 10-year median of 1.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top Culture Co stock overvalued right now?
Based on GuruFocus' analysis, Top Culture Co (TSE:7640) is currently considered Modestly Overvalued. The stock's GF Value™ is 円129.28, compared to a current price of 円161.00 — trading 24.5% above its estimated fair value. The current Current Ratio is 0.82, which is 27% below median its 10-year median of 1.13 and 47.4% below the Retail - Cyclical industry median of 1.56. Top Culture Co's overall GF Score™ is 48/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Top Culture Co (TSE:7640), the current Current Ratio is 0.82 as of Apr. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Top Culture Co (TSE:7640) Overvalued in 2026?
Based on GuruFocus' analysis, Top Culture Co stock appears to be overvalued.
The current stock price of 円161.00 is trading 24.5% above its estimated GF Value™ of 円129.28.
GuruFocus considers Top Culture Co to be Modestly Overvalued.
Key valuation signals for TSE:7640:
Current Ratio: 0.82 (27% below median its 10-year median of 1.13)
GF Value™: 円129.28 vs. price of 円161.00 (24.5% above fair value)
Industry Position: 47.4% below the Retail - Cyclical median (#965 of 1127)
No single metric tells the full story. See the TSE:7640 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Top Culture Co Ltd is a speciality retail company. The firm mainly sells books, stationery, music and video software. The company owns and operates approximately 74 retail stores in Japan. In addition, the company is engaged in the management of sports facilities and maintenance of store facilities. Its reportable segments are: Tsutaya Bookstore Business, Games and trading cards business, Sports-related business, Visiting nurse business, and Catering business.
48GF Score
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